Introduction to management accounting
著者
書誌事項
Introduction to management accounting
(Charles T. Horngren series in accounting)
Prentice Hall, c2002
12th ed., International ed.
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注記
"Chapters 1-19" -- on cover
Includes bibliographical references and index
内容説明・目次
内容説明
Get refreshed with Horngren/Sundem/Stratton's Introduction to Management Accounting, Twelfth Edition. This best-selling text offers a relevant, real-world approach to management accounting. Students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions not just inventory valuation. An exceptionally strong pedagogy and supplements package and flexible structure provide instructors with great latitude in choosing various combinations of breadth and depth, theory and procedures, simplicity and complexity. Chapters 1-15 cover only management accounting issues while Chapters 1-19 includes 4 chapters of finanical accounting. The Twelfth Edition now includes student-oriented real-world company examples such as Nantucket Nectars and McDonalds; new "Cognitive Exercises" and "Business First" boxes, new on-line courses and tutorial software package resources, and new CD-ROM series, Mastering Accounting.
目次
1. Management Accounting and the Business Organization. 2. Introduction to Cost Behavior and Cost-Volume Relationships. 3. Measurement of Cost Behavior. 4. Cost Management Systems and Activity-Based Costing. 5. Relevant Information and Decision-Making: Marketing Decisions. 6. Relevant Information and Decision-Making: Production Decisions. 7. The Master Budget. 8. Flexible Budgets and Variance Analysis. 9. Management Control Systems and Responsibility Accounting. 10. Management Control in Decentralized Organizations. 11. Capital Budgeting. 12. Cost Allocation. 13. Job-Costing Systems. 14. Process-Costing Systems. 15. Overhead Application: Variable and Absorption Costing. 16. Basic Accounting: Concepts, Techniques, and Conventions. 17. Understanding Corporate Annual Reports: Basic Financial Statements 18. More on Understanding Corporate Annual Reports. 19. Difficulties in Measuring Net Income. Introduction to Management Accounting, 12/E
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